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WNW <br />Our consideration of the internal control structure would not necessarily disclose all matters in the <br />internal control structure that might be reportable conditions and, accordingly, would not <br />necessarily disclose all reportable conditions that are also considered to be material weaknesses as <br />defined above. However, we believe none of the reportable conditions described above is a <br />material weakness. <br />This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal <br />Cognizant Audit Agency. This restriction is not intended to limit the distribution of this report, <br />which is a matter of public record. <br />�„�, Raeifre,4 f4. eta. <br />TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />June 24, 1992 <br />